No it's just the simple point that when the dog whistle's code, (in this case a racial one) is received as truth by both the racist and the innocent observer, that they are the same. The perception is inside both the racist and the innocent. The perception that the following may be associated with any race ..
If an innocent observer read that and any race popped into their head, they are just like anyone the dog whistle may have been intended for. Some people like to call it unconscious bias and some people call it racist.
But in the case of this song it's a little more complicated than the Holocaust popping into someone's head at the mention of Jews and showers in the same sentence. With the song, there may be people who want to claim knowledge of the racist code in the lyrics, while at the same time maintaining some sort of innocence about their knowledge of the intended meaning. "I know it's racist but I myself am not racist" is what they might try to say. Again it's also about if you choose to call it unconscious bias or racism.